A CONTENT ANALYSIS OF INTERNAL AUDIT REPORTS PUBLISHED BY THE WORLD FOOD PROGRAMME (WFP)

Abstract

International aid organizations organize aid campaigns to reduce poverty in the world and support global economic growth. One of these organizations, the World Food Programme (WFP), aims to end the threat of hunger in the world. The aim of the study was to analyze the internal audit reports containing the countries in need and aid types that WFP, a leading international aid organization, focuses on, using the content analysis method. According to the results obtained in the study, Mozambique with 10 risks was the country with the highest number of risks among the countries in which internal audit was conducted by WFP in 2022, and the country with the lowest number of risks was Jordan with 4 risks. Another result of the study was that Haiti is the country with the highest number of high-risk observations. Apart from this, while no high risk was detected in the audits carried out in Guatemala, Iran, South Sudan, Afghanistan and Mauritania, it was another remarkable result that at least one high risk was detected in other countries.